VAT Survey for EU Businesses – The European Commission

VAT Survey for EU Businesses was prepared by the EU Commission in order to address the inherent problems of the current taxation model for the business to business supply of goods, the European Commission has identified five alternative taxation models. The European Commission has appointed EY to undertake a study of the VAT and cost implications of these alternative taxation models in order to identify whether the following key drivers are met:

► That doing business across the EU must be as simple and safe as engaging in purely domestic activities; and

► The cost of VAT compliance for business activities across the EU must be reduced. This study includes a survey for businesses across all 28 Member States to complete in order for EY to analyse the impact of any potential change to the current legislation.